Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
Appeal filed beyond limitation period without sufficient cause for condonation of delay. Extraordinary jurisdiction cannot be invoked to interfere with orders passed after proper show cause notice. Apex Court precedent establishes no power to condone delay after expiry of statutory limitation period for appeals. Petition dismissed due to lack of merits and jurisdictional constraints.
Appeal filed beyond limitation period without sufficient cause for condonation of delay. Extraordinary jurisdiction cannot be invoked to interfere with orders passed after proper show cause notice. Apex Court precedent establishes no power to condone delay after expiry of statutory limitation period for appeals. Petition dismissed due to lack of merits and jurisdictional constraints.
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